TDS under Section 51: specified public authorities and entities required to deduct tax from supplier payments. TDS liability requires specified persons to deduct tax at source from payments made or credited to suppliers of taxable goods or services; the State Government appoints the commencement date for the deductor provisions of Section 51 and initially applies those provisions to government set authorities or boards with majority government participation, government established societies under the Societies Registration Act, and public sector undertakings, while reserving notification of commencement for other specified persons following Council recommendations.